The Directorate General of Customs and Excise of the Indonesian Ministry of Finance announced comprehensive reinforcement of import and export supervision to ensure the successful achievement of the 336 trillion rupiah customs and excise revenue target by 2026. Starting from 2026, the government plans to impose new export duties on coal and gold. Customs will simultaneously upgrade supervision quality, implement risk-oriented enforcement models, and expand the tax base for customs duties, export duties, and excise. The Director of User Communication and Guidance at the Directorate General of Customs and Excise stated that in the import duty sector, the department will focus on developing an AI-based "Smart Customs" system, which will be applied to core operations such as duty-paid price verification, commodity classification, free trade agreement implementation, and risk channel identification. He emphasized that through the optimization and upgrade of intelligent scanning equipment and AI-based risk profiling analysis, violations such as under-invoicing, false declarations, and tax leakage can be effectively curbed. In terms of export duties, customs will expand revenue by adding new taxable commodity categories such as gold and coal, and strengthen the export commodity traceability supervision system through laboratory modernization and personnel capacity enhancement. Previously, the Minister of Finance issued Regulation No. 80 of 2025, with provisions on gold export duties taking effect from December 23, 2025. Meanwhile, detailed rules on coal export duties are still under inter-ministerial consultation, involving institutions such as the Ministry of Energy and Mineral Resources, the Ministry of Trade, and the Economic Strategy and Fiscal Bureau of the Directorate General of Fiscal Balance. The consultations cover key matters such as commodity customs code determination, export duty rate setting, and export reference price formulation, with the original plan to be implemented in early 2026. In the excise sector, supervision will focus on joint special operations to crack down on illegal tobacco products; meanwhile, an AI-based excise stamp order supervision system will be promoted to increase tax revenue by reducing illegal cigarette circulation and improving corporate compliance, without raising tax rates to burden the market.